期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：10
页码：824-837
DOI：10.6007/IJARBSS/v8-i10/4782
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The purpose of this study is to examine the motivation for impression management in the presentation of corporate accounting narratives among Malaysian public listed firms. A matched sample of 80 fraudulent financial reporting firms and non-fraudulent financial reporting firms is utilised in this study. Content analysis of impression management technique of enhancement and retrospective sense-making in the use of corporate accounting narratives is performed. The findings indicate that the sample firms use impression management to portray an image consistent with the overall reading of the annual report, despite favourable with organisational outcomes (impression management by means of enhancement) and to retrospectively provide explanations of organisational outcomes and events (retrospective sense-making). This study adds to and extends the body of knowledge in understanding the relationship between corporate narrative reports and impression management in a different context of organisational outcomes unique to Malaysian setting.
